ACT
(Acts 29 of 1999, 9 of 2012, 5 of 2015 and Statutory Instruments 27/2000, 41/2002, 43/2003, 39/2004, 63/2004, 122/2006, 81/2009, 94/2009, 127/2009, 33/2011, 54/2011, 56/2011, 64/2011, 77/2011, 78/2011, 85/2011, 89/2011, 102/2011, 110/2011, 112/2011, 2/2012, 6/2012, 10/2012, 36/2012, 38/2012, 40/2012, 75/2012, 115/2012, 119/2012, 124/2012, 140/2012, 6/2013, 28/2013, 51/2013, 55/2013, 70/2013, 4/2014, 41/2014, 69/2014, 97/2014, 111/2014, 4/2015, 37/2015, 42/2015, 50/2015, 58/2015, 77/2015, 80/2015, 85/2015, 103/2015, 122/2015, 29/2016, 58/2016, 71/2016, 84/2016, 100/2016, 112/2016, 47/2017, 63/2017, 76/2017, 84/2017, 89/2017, 93A/2017, 101/2017, 116/2017, 125/2017, 133/2017, 2/2018, 7/2018, 15/2018, 21/2018, 27C/2018, 40/2018, 47/2018, 50/2018, 54/2018, 59/2018, 61/2018, 64/2018, 68/2018, 73/2018, 84/2018, 97/2018, 112/2018, 122/2018, 133/2018, 5/2019, 10/2019, 16/2019, 29/2019, 37/2019, 47/2019, 59/2019, 92/2019, 102/2019, 107/2019, 117/2019, 126/2019, 135/2019, 145/2019, 153/2019, 158/2019, 6/2020, 14/2020, 21/2020, 34/2020, 49/2020, 66/2020, 77/2020, 90/2020, 99/2020, 117/2020, 124/2020, 130/2020, 148/2020, 162/2020, 167/2020, 190/2020, 202D/2020, 6/2021, 15/2021, 41/2021, 55/2021, 61/2021, 70/2021, 79/2021, 89/2021, 98/2021, 110/2021, 113B/2021, 123/2021, 144/2021, 159/2021, 169/2021, 184/2021, 201/2021, 213/2021, 8/2022, 15/2022, 25/2022, 32/2022, 43/2022, 52/2022, 64/2022, 73/2022, 83/2022, 100/2022, 110/2022, 123/2022, 133/2022, 139/2022, 154/2022, 199/2022, 217/2022, 6/2023, 12/2023, 19/2023, 26/2023, 37/2023, 46/2023, 50/2023, 63/2023, 73/2023, 80/2023, 82/2023, 98/2023, 109/2023, 123/2023, 130/2023, 139/2023, 146/2023 and 158/2023)
Act 29 of 1999 .. in force 1 January 2000 (S.I. 122/1999)
Amended by S.I. 27/2000 .. in force 12 February 2000
Amended by S.I. 41/2002 .. in force 6 May 2002
Amended by S.I. 43/2003 .. in force 1 May 2003
Amended by S.I. 39/2004 .. in force 1 June 2004
Amended by S.I. 63/2004 .. in force 6 August 2004
Amended by S.I. 122/2006 .. in force 1 June 2006
Amended by S.I. 81/2009 .. in force 3 August 2009
Amended by S.I. 94/2009 .. in force 28 September 2009
Amended by S.I. 127/2009 .. in force 21 December 2009
Amended by S.I. 33/2011 .. in force 9 May 2011
Amended by S.I. 54/2011 .. in force 6 June 2011
Amended by S.I. 56/2011 .. in force 6 June 2011
Amended by S.I. 64/2011 .. in force 4 July 2011
Amended by S.I. 77/2011 .. in force 2 August 2011
Amended by S.I. 78/2011 .. in force 2 August 2011
Amended by S.I. 85/2011 .. in force 29 August 2011
Amended by S.I. 89/2011 .. in force 26 September 2011
Amended by S.I. 102/2011 .. in force 24 October 2011
Amended by S.I. 110/2011 .. in force 21 November 2011
Amended by S.I. 112/2011 .. in force 19 December 2011
Amended by S.I. 2/2012 .. in force 16 January 2012
Amended by S.I. 6/2012 .. in force 13 February 2012
Amended by S.I. 10/2012 .. in force 12 March 2012
Amended by S.I. 36/2012 .. in force 23 April 2012
Amended by S.I. 38/2012 .. in force 23 April 2012
Amended by S.I. 40/2012 .. in force 11 May 2012
Amended by S.I. 75/2012 .. in force 6 August 2012
Amended by S.I. 115/2012 .. in force 28 September 2012
Amended by S.I. 119/2012 .. in force 28 September 2012
Amended by S.I. 140/2012 .. in force 5 November 2012
Amended by Act 9 of 2012 .. in force 1 October 2012 (S.I. 124/2012)
Amended by S.I. 6/2013 .. in force 28 January 2013
Amended by S.I. 28/2013 .. in force 29 April 2013
Amended by S.I. 51/2013 .. in force 29 April 2013
Amended by S.I. 55/2013 .. in force 29 July 2013
Amended by S.I. 70/2013 .. in force 28 October 2013
Amended by S.I. 4/2014 .. in force 20 January 2014
Amended by S.I. 41/2014 .. in force 21 April 2014
Amended by S.I. 69/2014 .. in force 14 July 2014
Amended by S.I. 97/2014 .. in force 20 October 2014
Amended by S.I. 111/2014 .. in force 1 November 2014
Amended by S.I. 4/2015 .. in force 12 January 2015
Amended by S.I. 37/2015 .. in force 13 April 2015
Amended by Act 5 of 2015 .. in force 27 April 2015
Amended by S.I. 42/2015 .. in force 4 May 2015
Amended by S.I. 50/2015 .. in force 25 May 2015
Amended by S.I. 58/2015 .. in force 1 June 2015 (Expired 30 November 2016)
Amended by S.I. 77/2015 .. in force 17 August 2015
Amended by S.I. 80/2015 .. in force 7 September 2015
Amended by S.I. 85/2015 .. in force 28 September 2015
Amended by S.I. 103/2015 .. in force 9 November 2015
Amended by S.I. 122/2015 .. in force 21 December 2015
Amended by S.I. 29/2016 .. in force 22 February 2016
Amended by S.I. 58/2016 .. in force 16 May 2016
Amended by S.I. 71/2016 .. in force 11 July 2016
Amended by S.I. 84/2016 .. in force 12 September 2016
Amended by S.I. 100/2016 .. in force 5 December 2016
Amended by S.I. 112/2016 .. in force 26 December 2016
Amended by S.I. 47/2017 .. in force 1 May 2017
Amended by S.I. 63/2017 .. in force 3 July 2017
Amended by S.I. 76/2017 .. in force 24 July 2017
Amended by S.I. 84/2017 .. in force 14 August 2017
Amended by S.I. 89/2017 .. in force 4 September 2017
Amended by S.I. 93A/2017 .. in force 25 September 2017
Amended by S.I. 101/2017 .. in force 16 October 2017
Amended by S.I. 116/2017 .. in force 6 November 2017
Amended by S.I. 125/2017 .. in force 27 November 2017
Amended by S.I. 133/2017 .. in force 18 December 2017
Amended by S.I. 2/2018 .. in force 8 January 2018
Amended by S.I. 7/2018 .. in force 29 January 2018
Amended by S.I. 15/2018 .. in force 19 February 2018
Amended by S.I. 21/2018 .. in force 12 March 2018
Amended by S.I. 27C/2018 .. in force 2 April 2018
Amended by S.I. 40/2018 .. in force 23 April 2018
Amended by S.I. 47/2018 .. in force 14 May 2018
Amended by S.I. 50/2018 .. in force 4 June 2018
Amended by S.I. 54/2018 .. in force 25 June 2018
Amended by S.I. 59/2018 .. in force 1 February 2018 (terminated 31 January 2019)
Amended by S.I. 61/2018 .. in force 16 July 2018
Amended by S.I. 64/2018 .. in force 6 August 2018
Amended by S.I. 68/2018 .. in force 27 August 2018
Amended by S.I. 73/2018 .. in force 17 September 2018
Amended by S.I. 84/2018 .. in force 8 October 2018
Amended by S.I. 97/2018 .. in force 29 October 2018
Amended by S.I. 112/2018 .. in force 19 November 2018
Amended by S.I. 122/2018 .. in force 10 December 2018
Amended by S.I. 133/2018 .. in force 31 December 2018
Amended by S.I. 5/2019 .. in force 21 January 2019
Amended by S.I. 10/2019 .. in force 11 February 2019
Amended by S.I. 16/2019 .. in force 4 March 2019
Amended by S.I. 29/2019 .. in force 25 March 2019
Amended by S.I. 37/2019 .. in force 15 April 2019
Amended by S.I. 47/2019 .. in force 6 May 2019
Amended by S.I. 59/2019 .. in force 27 May 2019
Amended by S.I. 92/2019 .. in force 17 June 2019
Amended by S.I. 102/2019 .. in force 8 July 2019
Amended by S.I. 107/2019 .. in force 29 July 2019
Amended by S.I. 117/2019 .. in force 19 August 2019
Amended by S.I. 126/2019 .. in force 9 September 2019
Amended by S.I. 135/2019 .. in force 30 September 2019
Amended by S.I. 145/2019 .. in force 21 October 2019
Amended by S.I. 153/2019 .. in force 11 November 2019
Amended by S.I. 158/2019 .. in force 2 December 2019
Amended by S.I. 6/2020 .. in force 13 January 2020
Amended by S.I. 14/2020 .. in force 3 February 2020
Amended by S.I. 21/2020 .. in force 24 February 2020
Amended by S.I. 34/2020 .. in force 16 March 2020
Amended by S.I. 49/2020 .. in force 6 April 2020
Amended by S.I. 66/2020 .. in force 27 April 2020
Amended by S.I. 77/2020 .. in force 18 May 2020
Amended by S.I. 90/2020 .. in force 8 June 2020
Amended by S.I. 99/2020 .. in force 29 June 2020
Amended by S.I. 117/2020 .. in force 20 July 2020
Amended by S.I. 124/2020 .. in force 10 August 2020
Amended by S.I. 130/2020 .. in force 31 August 2020
Amended by S.I. 148/2020 .. in force 21 September 2020
Amended by S.I. 162/2020 .. in force 12 October 2020
Amended by S.I. 167/2020 .. in force 2 November 2020
Amended by S.I. 190/2020 .. in force 23 November 2020
Amended by S.I. 202D/2020 .. in force 14 December 2020
Amended by S.I. 6/2021 .. in force 4 January 2021
Amended by S.I. 15/2021 .. in force 25 January 2021
Amended by S.I. 41/2021 .. in force 15 February 2021
Amended by S.I. 55/2021 .. in force 8 March 2021
Amended by S.I. 61/2021 .. in force 29 March 2021
Amended by S.I. 70/2021 .. in force 19 April 2021
Amended by S.I. 79/2021 .. in force 10 May 2021
Amended by S.I. 89/2021 .. in force 31 May 2021
Amended by S.I. 98/2021 .. in force 21 June 2021
Amended by S.I. 110/2021 .. in force 12 July 2021
Amended by S.I. 113B/2021 .. in force 2 August 2021
Amended by S.I. 123/2021 .. in force 23 August 2021
Amended by S.I. 144/2021 .. in force 13 September 2021
Amended by S.I. 159/2021 .. in force 4 October 2021
Amended by S.I. 169/2021 .. in force 25 October 2021
Amended by S.I. 184/2021 .. in force 15 November 2021
Amended by S.I. 201/2021 .. in force 6 December 2021
Amended by S.I. 213/2021 .. in force 27 December 2021
Amended by S.I. 8/2022 .. in force 17 January 2022
Amended by S.I. 15/2022 .. in force 7 February 2022
Amended by S.I. 25/2022 .. in force 28 February 2022
Amended by S.I. 32/2022 .. in force 21 March 2022
Amended by S.I. 43/2022 .. in force 11 April 2022
Amended by S.I. 52/2022 .. in force 2 May 2022
Amended by S.I. 64/2022 .. in force 23 May 2022
Amended by S.I. 73/2022 .. in force 13 June 2022
Amended by S.I. 83/2022 .. in force 4 July 2022
Amended by S.I. 100/2022 .. in force 25 July 2022
Amended by S.I. 110/2022 .. in force 15 August 2022
Amended by S.I. 123/2022 .. in force 5 September 2022
Amended by S.I. 133/2022 .. in force 26 September 2022
Amended by S.I. 139/2022 .. in force 17 October 2022
Amended by S.I. 154/2022 .. in force 7 November 2022
Amended by S.I. 199/2022 .. in force 28 November 2022
Amended by S.I. 217/2022 .. in force 19 December 2022
Amended by S.I. 6/2023 .. in force 9 January 2023
Amended by S.I. 12/2023 .. in force 30 January 2023
Amended by S.I. 19/2023 .. in force 20 February 2023
Amended by S.I. 26/2023 .. in force 13 March 2023
Amended by S.I. 37/2023 .. in force 3 April 2023
Amended by S.I. 46/2023 .. in force 24 April 2023
Amended by S.I. 50/2023 .. in force 15 May 2023
Amended by S.I. 63/2023 .. in force 5 June 2023
Amended by S.I. 73/2023 .. in force 26 June 2023
Amended by S.I. 80/2023 .. in force 2 August 2023
Amended by S.I. 82/2023 .. in force 17 July 2023
Amended by S.I. 98/2023 .. in force 7 August 2023
Amended by S.I. 109/2023 .. in force 28 August 2023
Amended by S.I. 123/2023 .. in force 18 September 2023
Amended by S.I. 130/2023 .. in force 9 October 2023
Amended by S.I. 139/2023 .. in force 30 October 2023
Amended by S.I. 146/2023 .. in force 20 November 2023
Amended by S.I. 158/2023 .. in force 11 December 2023
ARRANGEMENT OF SECTIONS
PART 1
PRELIMINARY
| 1. | Short title |
| 2. | Interpretation |
PART 2
IMPOSITION AND PAYMENT OF TAX
| 3. | Imposition and payment of excise tax |
| 4. | Value and quantity |
| 5. | Payment of tax by registered manufacturers |
| 6. | Payment of tax by importers |
| 7. | Returns from registered manufacturers |
PART 3
RELIEF FROM EXCISE TAX
| 8. | Exemptions |
| 9. | Relief for temporary importations |
| 10. | Relief for raw materials |
| 11. | Relief for spirits |
| 12. | Refunds |
| 13. | Relief under the Customs (Control and Management) Act |
| 14. | Remissions |
| 15. | Goods diverted from exempt use |
PART 4
REGISTRATION OF MANUFACTURERS AND PRODUCERS
PART 5
MISCELLANEOUS PROVISIONS
| 17. | Administration and enforcement |
| 18. | Regulations |
| 19. | Crown bound |
| 20. | Amendment of Schedules |
| Schedule 1 | |
| Schedule 2 | |
| Schedule 3 | |
AN ACT to provide for the imposition and collection of excise tax and for related matters.
Commencement [1 January 2000]